Bill Text: TX HB1101 | 2017-2018 | 85th Legislature | Enrolled
Bill Title: Relating to the authority of the chief appraiser of an appraisal district to require a person to file a new application to confirm the person's current qualification for the exemption from ad valorem taxation of the total appraised value of the residence homestead of a 100 percent disabled veteran.
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Passed) 2017-05-26 - Effective on 1/1/18 [HB1101 Detail]
Download: Texas-2017-HB1101-Enrolled.html
| H.B. No. 1101 | ||
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| relating to the authority of the chief appraiser of an appraisal | ||
| district to require a person to file a new application to confirm | ||
| the person's current qualification for the exemption from ad | ||
| valorem taxation of the total appraised value of the residence | ||
| homestead of a 100 percent disabled veteran. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 11.43, Tax Code, is amended by amending | ||
| Subsection (c) and adding Subsection (r) to read as follows: | ||
| (c) An exemption provided by Section 11.13, 11.131, 11.132, | ||
| 11.133, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, | ||
| 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231, 11.254, 11.27, | ||
| 11.271, 11.29, 11.30, 11.31, or 11.315, once allowed, need not be | ||
| claimed in subsequent years, and except as otherwise provided by | ||
| Subsection (e), the exemption applies to the property until it | ||
| changes ownership or the person's qualification for the exemption | ||
| changes. However, except as provided by Subsection (r), the chief | ||
| appraiser may require a person allowed one of the exemptions in a | ||
| prior year to file a new application to confirm the person's current | ||
| qualification for the exemption by delivering a written notice that | ||
| a new application is required, accompanied by an appropriate | ||
| application form, to the person previously allowed the exemption. | ||
| If the person previously allowed the exemption is 65 years of age or | ||
| older, the chief appraiser may not cancel the exemption due to the | ||
| person's failure to file the new application unless the chief | ||
| appraiser complies with the requirements of Subsection (q), if | ||
| applicable. | ||
| (r) The chief appraiser may not require a person allowed an | ||
| exemption under Section 11.131 to file a new application to | ||
| determine the person's current qualification for the exemption if | ||
| the person has a permanent total disability determined by the | ||
| United States Department of Veterans Affairs under 38 C.F.R. | ||
| Section 4.15. | ||
| SECTION 2. This Act takes effect January 1, 2018. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I certify that H.B. No. 1101 was passed by the House on April | ||
| 28, 2017, by the following vote: Yeas 131, Nays 0, 2 present, not | ||
| voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.B. No. 1101 was passed by the Senate on May | ||
| 17, 2017, by the following vote: Yeas 30, Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| APPROVED: _____________________ | ||
| Date | ||
| _____________________ | ||
| Governor | ||
